Marigold Company sells equipment on September 30,2022 , for $16,300cash. The equipment originally cost $74,600 and as of January 1, 2022. had accumulated depreciation of $41,800. Depreciation for the first 9 months of 2022 is $4,950. Prepare the journal entries to (a) update depreciation to September 30. 2022, and (b) record the sale of the equipment. (Ust all deblt entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts)